Doctoral student of the month - October 2011

Ann-Sophie Sallander

Accounting and Law

Who are you and where are you from?

I am a doctoral student at the Law & Accounting department at JIBS. I was born in Jönköping but grew up on the countryside in Östergötland. Now I am back in Jönköping where I live with my husband and two children, Clara and Dante.

How did you decide to become a doctoral student? And why did you decide to do it at JIBS?

I have always loved to write and as a student at JIBS I realized that I had a knack for theory. During my final year as a student I was asked if I was interested in doing research.  I thought about it, and decided that it was something I would really like to do, so I applied for a position as a doctoral student here and got it. The most alluring thing with doing research was, and still is, that it gives me an opportunity to get to the bottom of various legal problems, rather than to be driven by clients and billing requirements.

What are your main research interests?

My thesis project involves international tax law. Many countries have entered into so-called tax treaties with each other. Through these agreements, countries have tried to in advance resolve cross-border issues that occur when one person lives in one country and work in another. The OECD has developed a Model Tax Convention, which many countries apply. When a tax agreement has been reached, but do not function properly, the States can use a special process. This process is very informal and can lead to so-called reciprocal agreements. As part of my research I investigate whether these agreements are in accordance with Swedish law. Above all, I look at their compatibility with constitutional law, administrative law and privacy as well as tax and administrative litigation.

What is the best thing with working at JIBS?

It is really nice to work in an international environment and the entrepreneurial spirit inspires you to think in new ways. JIBS is characterized by a liberty and fearlessness to try new and adventurous avenues both in teaching and research.